STATE AUDITOR

Access to data

Audits and examinations, Minn. Statutes 2006 6.715

Public funds, investigations about, Minn. Statutes 2006 609.465

Accounting and budgeting systems

Education Department, cooperation, Minn. Statutes 2006 127A.17

Local governments, auditor's duties, Minn. Statutes 2006 6.47

Appropriations to

Availability, appropriation for either year of biennium, Minn. Statutes 2006 16A.284

Reports, claims and controversies with United States, Minn. Statutes 2006 9.041

Tax increment financing, reporting and enforcement costs, Minn. Statutes 2006 469.177

Audits and examinations

Area redevelopment agencies, Minn. Statutes 2006 469.123

Charter schools, Minn. Statutes 2006 124D.10

Cities, see Municipal audits and examinations under this topic

Contractors, local governments, Minn. Statutes 2006 6.551

Costs, payment, Minn. Statutes 2006 6.58 to 6.60

Counties, Minn. Statutes 2006 6.48, 6.54, 6.55

County hospitals, Minn. Statutes 2006 6.552

County nursing homes, Minn. Statutes 2006 6.552

Data, Minn. Statutes 2006 6.715, 13.392

Economic development authorities, Minn. Statutes 2006 469.100

Grantees, local governments, Minn. Statutes 2006 6.551

Housing and redevelopment authorities, Minn. Statutes 2006 469.013

Human services boards, Minn. Statutes 2006 402.065

Job opportunity building zones, Minn. Statutes 2006 469.3201

Lake Superior Center Authority, Minn. Statutes 2006 85B.05

Local firefighter relief associations, Minn. Statutes 2006 69.021, 423A.21

Local government best practices reviews, Minn. Statutes 2006 6.78

Local police relief associations, Minn. Statutes 2006 69.021, 423A.21

Metropolitan Council, Minn. Statutes 2006 473.13

Minneapolis Firefighters Relief Association, Minn. Statutes 2006 423C.14

Municipal audits, see Municipal audits and examinations under this topic

Petitions for, Minn. Statutes 2006 6.54

Public accounts, cooperation, Minn. Statutes 2006 6.64 to 6.71

Public drainage systems, Minn. Statutes 2006 103E.661

Regional development commissions, Minn. Statutes 2006 462.396

Regional railroad authorities, Minn. Statutes 2006 398A.03

Schedule of charges, Minn. Statutes 2006 6.58

School districts, Minn. Statutes 2006 6.54, 123B.14, 123B.77

Scope, limitations, Minn. Statutes 2006 6.71

Senate and house of representatives, Minn. Statutes 2006 3.196

Soil and water conservation districts, Minn. Statutes 2006 103C.325

Solid waste management districts, Minn. Statutes 2006 115A.72

State contracts, Minn. Statutes 2006 16C.05

State High School League, Minn. Statutes 2006 128C.12, 128C.20

Statutory cities, see Municipal audits and examinations under this topic

Tax increment financing, Minn. Statutes 2006 469.1771

Teachers retirement, Saint Paul and Duluth, Minn. Statutes 2006 354A.021

Volunteer firefighter relief associations, Minn. Statutes 2006 6.72

Watershed districts, Minn. Statutes 2006 103D.355

Ballots, general elections, see White ballots under BALLOTS

Bonds (public debt)

Bonds purchased by Investment Board, certification, Minn. Statutes 2006 475.73

General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2006 41B.19

State bonds, destruction, duties, Minn. Statutes 2006 475.553

Trunk highway bonds, duties, Minn. Statutes 2006 167.52

Campaigns, see Election of under this topic

Candidates for office

Affidavits of candidacy, Minn. Statutes 2006 204B.06

Defined, Minn. Statutes 2006 10A.01

Filing fees, Minn. Statutes 2006 204B.11

Major or minor political party candidates, Minn. Statutes 2006 200.02

Nominating petitions, signatures, Minn. Statutes 2006 204B.08

Cemetery associations, reports, Minn. Statutes 2006 306.761

Chief administrative deputy

Conflicts of interest, Minn. Statutes 2006 10A.07

Defined as public official, Minn. Statutes 2006 10A.01

Economic interest disclosure, Minn. Statutes 2006 10A.09

Representation disclosure, Minn. Statutes 2006 10A.08

Cities

Audits and examinations, Minn. Statutes 2006 6.49 to 6.51

Change of name, Minn. Statutes 2006 413.02

Delegating bookkeeping duties, reports received, Minn. Statutes 2006 412.151

Failing to submit financial reports, Minn. Statutes 2006 471.699

Claims and controversies with United States, Minn. Statutes 2006 9.041

Compensation and salaries

Constitutional provisions, Minn. Const. art 5 s 4

Expense allowance, Minn. Statutes 2006 15A.081

Salary recommendations, Compensation Council, Minn. Statutes 2006 15A.082

Conflicts of interest, Minn. Statutes 2006 10A.07

Contracts and agreements

Generally, Minn. Statutes 2006 6.58

Public accountants, Minn. Statutes 2006 6.495

Correspondence, attorney general, record keeping, Minn. Statutes 2006 8.02

Counties

Financial statements, Minn. Statutes 2006 375.169, 375.17

Reports received, Minn. Statutes 2006 276.10, 471.70

County treasurers

Failure to settle accounts, lawsuits, Minn. Statutes 2006 385.21

Data

Audits and examinations, Minn. Statutes 2006 6.715

Collection, Minn. Statutes 2006 6.74

Debt service deficiency loans

Certification, Minn. Statutes 2006 475A.03, 475A.04

Definitions

Election contests, Minn. Statutes 2006 209.01

Ethics in government, Minn. Statutes 2006 10A.01

Recall of elected state officers, Minn. Statutes 2006 211C.01

Social Security law, Minn. Statutes 2006 355.01

Deputies, appointment, Minn. Statutes 2006 6.02

Duties generally, Minn. Const. art 5 s 4, Minn. Statutes 2006 6.01, 10.01

Economic development authorities, audit reports, Minn. Statutes 2006 469.100

Economic interest disclosure, Minn. Statutes 2006 10A.09

Election contests, see Contested elections under ELECTIONS

Election of

Campaigns

Contribution or expenditure limit violations, Minn. Statutes 2006 10A.28

Contributions, limits, Minn. Statutes 2006 10A.27, 10A.273

Expenditures, limits, Minn. Statutes 2006 10A.25, 10A.255

Public subsidies, see under STATE ELECTIONS CAMPAIGN FUND

State elections campaign fund allocations, Minn. Statutes 2006 10A.31, 10A.323

Candidates for office, see same under this topic

Requirements, Minn. Statutes 2006 204D.02

State elections campaign fund, Minn. Statutes 2006 10A.31

Employees

Compensation and salaries, employees not covered by collective bargaining agreements, Minn. Statutes 2006 43A.18

Confidential secretary, unclassified service, Minn. Statutes 2006 43A.08

Deputies, Minn. Statutes 2006 6.02

Nonclerical positions, personnel plan, Minn. Statutes 2006 6.582

Private secretary, Minn. Statutes 2006 6.02

Retirement

Classified employees, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

Unclassified employees, Minn. Statutes 2006 352D.02

State auditor's audit guide task force, Minn. Statutes 2006 6.65

Unclassified employees, Minn. Statutes 2006 43A.08

Unclassified employees, appointment, Minn. Statutes 2006 43A.08

Executive officer

Designation, Minn. Const. art 5 s 1

Recall, Minn. Const. art 8 s 6, Minn. Statutes 2006 211C.01 to 211C.09

Financial reports, Minn. Statutes 2006 471.697 to 471.6985

Housing and redevelopment authorities, audits, Minn. Statutes 2006 469.013

Human Services Department, county social welfare funds reports received, Minn. Statutes 2006 6.48

Impeachment, Minn. Const. art 8 s 2

Investigations

Audits defined as, Minn. Statutes 2006 6.715

Local governments, accounting and budgeting systems, Minn. Statutes 2006 6.47

Invoices

Government information division, costs, Minn. Statutes 2006 477A.014

Municipal audits and examinations, costs, interest, Minn. Statutes 2006 6.56

Judgments, execution of assignments and satisfactions, Minn. Statutes 2006 6.01

Land Exchange Board, duties, Minn. Statutes 2006 94.341

Land exchanges, duties, Minn. Statutes 2006 94.342

Local firefighter relief associations, duties, see LOCAL FIREFIGHTER RELIEF ASSOCIATIONS

Local governments, duties

Accounting and budgeting systems, Minn. Statutes 2006 6.47

Best practices reviews, Minn. Statutes 2006 6.78

Depositories, Minn. Statutes 2006 118A.04

Lobbyists expenditures, reports, Minn. Statutes 2006 6.76

Outstanding obligations, reports received, Minn. Statutes 2006 471.70

Services delivery, waiver or exemption from laws or rules, Minn. Statutes 2006 6.80

Local police relief associations, duties, see LOCAL POLICE RELIEF ASSOCIATIONS

Local relief associations

Consolidation, Minn. Statutes 2006 353.665, 353A.04 to 353A.10

Financial reports, Minn. Statutes 2006 69.051

Reports received, Minn. Statutes 2006 69.77, 353A.05

Member of executive department, Minn. Const. art 5 s 1

Memberships, Housing Finance Agency, Minn. Statutes 2006 462A.04

Metropolitan Council

Professional services contracts, Minn. Statutes 2006 473.13

Minneapolis Firefighters Relief Association

Audits and examinations, Minn. Statutes 2006 423C.14

Reports received, Minn. Statutes 2006 423C.06

Minneapolis Police Relief Association

Reports received, Minn. Statutes 2006 423B.15, 423B.151

Termination of benefit payments, Minn. Statutes 2006 423B.18

Municipal audits and examinations

Accounting, Minn. Statutes 2006 6.61

Application, Minn. Statutes 2006 6.63

Assistance to public accountants, Minn. Statutes 2006 6.68

Certification of amounts due, Minn. Statutes 2006 6.60

Charges, schedule, Minn. Statutes 2006 6.58

Cities, generally, Minn. Statutes 2006 6.49, 6.50

Companies, duty to aid state auditor, Minn. Statutes 2006 6.52

Contracting for technical and other services, Minn. Statutes 2006 6.58

Corporations created by municipalities, Minn. Statutes 2006 465.719

Costs of examination

Approval, Finance Department, Minn. Statutes 2006 6.58

Billing, payment, Minn. Statutes 2006 6.49, 6.56

Cities or school districts to bear, Minn. Statutes 2006 6.54

Claims for cost, payment, Minn. Statutes 2006 6.68

Collections, Minn. Statutes 2006 6.57

Schedules, Minn. Statutes 2006 6.58

Tax levies, Minn. Statutes 2006 6.57, 6.62

Counties, generally, Minn. Statutes 2006 6.48, 6.54, 6.55

Evidence of wrongdoing, Minn. Statutes 2006 6.67

Federal funds received by state, Minn. Statutes 2006 6.515

Firefighter relief associations, Minn. Statutes 2006 6.495

First class cities, Minn. Statutes 2006 471.697

Forms and records, prescribed, order-and-warrant checks, Minn. Statutes 2006 6.47

Governmental accounting information, Minn. Statutes 2006 6.68

Hospitals, Minn. Statutes 2006 6.552

Option D annual audits, Minn. Statutes 2006 367.36

Payment, Minn. Statutes 2006 6.60

Petitions for, Minn. Statutes 2006 6.54

Police relief associations, Minn. Statutes 2006 6.495

Postaudits, tax levy for costs, Minn. Statutes 2006 6.62

Procedures prescribed, Minn. Statutes 2006 6.65

Public accountants may perform, Minn. Statutes 2006 6.66

Refusal to assist, Minn. Statutes 2006 6.53

Resolution for examination, initiation of audit, Minn. Statutes 2006 6.55

Revolving fund, Minn. Statutes 2006 6.58

School districts, Minn. Statutes 2006 6.51

Scope, prescribed, Minn. Statutes 2006 6.65

Statutory cities, Minn. Statutes 2006 412.02, 412.591

Subpoena powers, Minn. Statutes 2006 6.52

Tax levy for costs, Minn. Statutes 2006 6.57

Town audits, generally, Minn. Statutes 2006 6.51, 367.36

Municipal fire departments, financial reports, Minn. Statutes 2006 69.051

Notices of election, Minn. Statutes 2006 204B.34

Oath of office, Minn. Const. art 5 s 6

Office, Minn. Statutes 2006 6.58, 10.01

Payments to, school district audits, costs, Minn. Statutes 2006 123B.14

Personal property tax revenues, abstracts, Minn. Statutes 2006 276.09

Political campaigns, see Election of under this topic

Postaudits, tax levy for costs, Minn. Statutes 2006 6.62

Private secretary, Minn. Statutes 2006 6.02

Property tax payment abstracts, Minn. Statutes 2006 276.09

Property taxes

Family farm security program, duties, Minn. Statutes 2006 41.62

General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2006 41B.19

State rate, certification, Minn. Statutes 2006 275.02

Trunk highway bonds, duties, Minn. Statutes 2006 167.52

Public data

Fees for providing, authorizing, Minn. Statutes 2006 356.219

Made available upon request, Minn. Statutes 2006 356.219

Public official, state auditor defined as, Minn. Statutes 2006 10A.01

Public retirement plans, investment disclosure, Minn. Statutes 2006 356.219

Recall, Minn. Const. art 8 s 6, Minn. Statutes 2006 211C.01 to 211C.09

Records and record keeping

Correspondence with attorney general, Minn. Statutes 2006 8.02

Refusal to assist, Minn. Statutes 2006 6.53

Regional emergency medical services boards

Audit reports, Minn. Statutes 2006 144E.50

Reimbursements, depositing, Minn. Statutes 2006 6.58

Reports given

Access to, Minn. Statutes 2006 6.70

Annual report, Minn. Statutes 2006 6.75

Cities, audits and examinations, Minn. Statutes 2006 6.49 to 6.51

Cities failing to submit financial reports, Minn. Statutes 2006 471.699

Claims and controversies with United States, Minn. Statutes 2006 9.041

Counties, Minn. Statutes 2006 6.48

Distribution to legislature, Minn. Statutes 2006 6.755

Firefighter relief associations, audits and examinations, Minn. Statutes 2006 6.495

Housing and redevelopment authorities, audits, Minn. Statutes 2006 469.013

Local firefighter relief associations, financial compliance reports, failure to file, Minn. Statutes 2006 69.051

Local police relief associations, Minn. Statutes 2006 6.495, 69.051

Public retirement plans, investment disclosure, Minn. Statutes 2006 356.219

Public retirement plans, pension performance, Minn. Statutes 2006 356.219

Revenue commissioner, financial compliance, Minn. Statutes 2006 6.495

Tax increment financing, audit findings of noncompliance, Minn. Statutes 2006 469.1771

Volunteer firefighter relief associations, Minn. Statutes 2006 6.72, 69.051

Representation

Executive Council, Minn. Statutes 2006 9.011

Investment Board, Minn. Statutes 2006 11A.03

Land exchange board, Minn. Statutes 2006 94.341

Public Employees Retirement Association, board of trustees, Minn. Statutes 2006 353.03

Records Disposition Panel, Minn. Statutes 2006 138.17

Rural Finance Authority, Minn. Statutes 2006 41B.025

Representation disclosure, Minn. Statutes 2006 10A.08

Retirement

Constitutional officer, state auditor defined as, Minn. Statutes 2006 3A.01

Retirement plan alternatives, Minn. Statutes 2006 352D.02

Retirement rights in public employment plans, Minn. Statutes 2006 3.088

Revenue commissioner, financial compliance, Minn. Statutes 2006 6.495

Rural Finance Authority

Lawsuits, service of process on, Minn. Statutes 2006 41B.21

School districts, accounts, inspection, Minn. Statutes 2006 127A.41

Seal, duties, Minn. Statutes 2006 6.01

Sick leave, accrued, payments, Minn. Statutes 2006 15A.082

Social Security benefits, Minn. Statutes 2006 355.01, 355.02

State auditor-elect

Succession, to office of governor-elect, Minn. Statutes 2006 4.06

State laws and statutes, free copies, Minn. Statutes 2006 3C.12

State mandates

Objection or reform resolutions, publication, Minn. Statutes 2006 6.79

State officer, state auditor defined as, Minn. Statutes 2006 211C.01

Statewide office, state auditor defined as, Minn. Statutes 2006 209.01

Succession, to office of governor, Minn. Statutes 2006 4.06

Summary budget information and statements, Minn. Statutes 2006 6.745, 471.6965, 471.698

Tax examiners, compensation and salaries

Reimbursement due, Minn. Statutes 2006 274.10

Tax Increment Financing

Investment and Finance Division, Minn. Statutes 2006 469.3201

Tax increment financing districts

Annual reporting requirements, Minn. Statutes 2006 469.175

Audit findings of noncompliance, Minn. Statutes 2006 469.1771

Pre-1982 pooling rules, Minn. Statutes 2006 469.1764

Violations, Minn. Statutes 2006 469.1771

Teachers retirement fund associations

Articles of incorporation and bylaws updates, Minn. Statutes 2006 354A.021

Term, Minn. Const. art 5 s 4, Minn. Statutes 2006 204D.02

Theft, embezzlement, or unlawful use of public funds

Reports received, Minn. Statutes 2006 6.715, 609.456

Towns, audits and examinations, see Municipal audits and examinations under this topic

Transfer of powers

From public examiner, Minn. Statutes 2006 6.46, 6.61

To Natural Resources Department, Minn. Statutes 2006 84.027

Uniform financial accounting and reporting standards, Minn. Statutes 2006 469.175, 477A.017

Vacancies in office, Minn. Const. art 5 s 3,7

Vacation, accrued leave, payments, Minn. Statutes 2006 15A.082

Violations and penalties

Recall, Minn. Const. art 8 s 6, Minn. Statutes 2006 211C.01 to 211C.09

Volunteer firefighter relief associations, Minn. Statutes 2006 6.72, 69.051, 69.773, 317A.823, 424A.02, 424B.08, 424B.20